37-50-318. Existing license or certificate transition. (1) A person who holds a licensed public accountant license and permit to practice on July 1, 2015, issued under the laws of this state may renew the person's existing license and is not required to obtain a certified public accountant license under this chapter. The person must otherwise be subject to all provisions of this chapter.
(2) A person who holds a certified public accountant certificate or licensed public accountant license on July 1, 2015, issued under the laws of this state but who has not met the qualifications for a permit to practice must meet the accounting experience requirement set forth in this chapter and in board rule by December 31, 2017, in order to be licensed. Failure to meet the accounting experience requirement by the deadline must result in termination of the certified public accountant certificate or licensed public accountant license.
History: En. Sec. 21, Ch. 169, L. 2015.
Structure Montana Code Annotated
Title 37. Professions and Occupations
Chapter 50. Public Accountants
37-50-301. Illegal use of title
37-50-302. Certified public accountants -- licensure -- qualifications and requirements
37-50-305. Education requirements -- definition
37-50-309. Credit for examinations taken in other jurisdictions
37-50-314. License required -- proof of licensure
37-50-316. Other license fees prohibited
37-50-318. Existing license or certificate transition
37-50-319. and 37-50-320 reserved
37-50-325. Practice privilege for nonresident certified public accountant -- rules
37-50-326. through 37-50-329 reserved
37-50-330. Compliance with ownership requirements -- firm registration
37-50-335. Registration of firms -- exemptions
37-50-337. through 37-50-340 reserved
37-50-341. Initiation of proceedings -- hearings and rulemaking